Exploration and evaluation of mineral resources in international standards of financial reporting
Authors:
About authors
- G.V. Plekhanov Saint Petersburg Mining Institute
Abstract
The International Accounting Standards Board issued International Financial Reporting Standard (IFRS) 6 «Exploration for and Evaluation of Mineral Resources». The standard applied to all entities engaged in exploration for and evaluation of oil and gas and mineral resources. In the given paper exploration for and evaluation of mineral resources according to International Financial Reporting Standard (IFRS) are determined in a detailed way.
Область исследования:
(Archived) Russia in the system of world economic relations and foreign experience in MBC a
Funding:
None
Similar articles
Improvement of organizational and economic mechanism of reproduction of raw material base of oil industry in Russia
2008 L. A. Nikolaychuk
Legal and economic conditions of realization of products of geological study of subsoils
2008 B. V. Khakimov